An a result of TCJA the rules for like-kind exchange were changed . The law affects:

A. Individuals C Corporation , S corporation,partnerships (general or limited ) limited liability companies trusts and any other taxpaying entity.

B. C corporations , S corporations ,partnerships (general or limited ,limited liability companies, trusts but not corporations

C. individuals S corporations ,partnership(general or limited) limited liability companies,trusts but not corporations.

D. Individuals S corporations . S corporation, partnership ( general or limited ) limited ,trusts but not limited liability companies.